Section 78A(d) in The West Bengal Primary Education Act, 1973
(d)[ the education cess under clause (b) of sub-section (2) of section 78 shall be assessed by the notified authority in the manner prescribed, and if the declaration under clause (b) is not accepted, the owner of the coal-bearing land shall be given a reasonable opportunity of being heard before making such assessment;] [[Clause (d) substituted by W. B. Act 2 of 1992, which was earlier as under :-
